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TMI Blog2016 (2) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Durga Rao, These appeals filed by the revenue and cross objections filed by the assessee, are directed against the order of CIT(A), Visakhapatnam dated 11.9.2013 pertaining to the assessment years 2006-07 & 2007-08. Since, the issues involved in these appeals and cross objections are common, they are clubbed, heard together and disposed of by way of this common order for the sake of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.11.20011 before the Hon'ble ITAT. The Hon'ble ITAT by ITA Nos.353&354 of 2011 dated 3.5.2013 quashed the order passed by the Commissioner u/s 263 of the Act and appeals filed by the assessee are allowed. 3. The Ld. CIT(A) by considering the order passed by the A.O. u/s 263 of the Act consequent to the order passed by the Ld. Commissioner, the impugned assessment was set aside. The relevant ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2006-07 and 2007-08. In view of the same, the impugned assessment order passed by the AO consequent to the order passed by the CIT u/s 263 would not have any legal validity and accordingly the impugned assessment order is set aside. 4. In the result the appeal of the appellant for the assessment year 2006- 07 is allowed for statistical purposes." 4. Keeping in view of the above, we find no in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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